Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2015

Property Tax Annotations

190.0000 ASSESSMENT APPEALS BOARD

Annotation 190.0080

190.0080Trial de Novo. A Superior Court called upon to review a local assessment appeals board decision will not receive new evidence of value but will only review the record of the hearing before the board. The court will only hear the case for the following reasons: